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Opening Pandora’s Box
Do it only with care, says PHILIP RIDGWAY
Until the pips squeak
MIKE TRUMAN looks at how a retrospective tax on bonuses paid by failed banks could be structured
Mixer cap
Legislative move in reaction to CT cut
VAT refunds now taxable over four years
Legislation change follows ECJ rulings in favour of traders
Foreign denominated losses
Draft clause published
Plan to counter exchange rate uncertainty
Companies will be able to protect rights-issue capital in a tax-neutral way
Loss rules need changing, Chancellor told
'Increase in carry-back limit would best help struggling businesses'
Clearance clarification
HMRC have given a clearance for the reconstruction of a holding company and its two subsidiaries into two separate companies. The clearance states that it does not extend to a sale or liquidation of the new companies. What are the implications?
Income or capital?
An individual who is resident and domiciled in the UK owns all of the share capital in a Delaware company. If this company is wound up by a liquidator in the UK, and the company’s retained profits are distributed, would the payment be treated as an income or capital distribution?
Unused losses
Sun Life Assurance Company of Canada v CRC (UK) Ltd, Chancery Division, 20 January 2009
Tax-take forecast to suffer £28bn hit
Treasury yet to grasp problem of banks, says think-tank
Capital Allowances 2008-09
Author: Ray Chidell; £84.95
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Crackdown on national minimum wage compliance
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DEADLINE DATES
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CASES
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Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax
Reasonable excuse for failing to submit returns on time
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This week's opinion: 24 October 2024
Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax